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- 2026-03-10 发布于北京
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Chapter16DecisionMakingExamGuide:notkeysyllabusPrepareformultiplechoice1
Chapter16DecisionMakingSection19LimitingfactorsObjectives:Identify,formulateanddeterminetheoptimalsolutionwhenthereisasinglelimitingfactor2
Chapter16DecisionMakingSection20RelevantcostingObjectives:ExplaintheconceptofrelevantcostingExplaintherelevanceofsuchtermasopportunityandsunkcosts,avoidableandunavoidablecosts,fixedandvariablecosts,historicalandreplacementcosts,controllableanduncontrollablecosts,todecisionmakingCalculatetherelevantcostsformaterialandlabourCalculateandexplainthedeprivalvalueofanassetConstructarelevantcoststatementandexplaintheresultsforsuchsituationsasmakeorbuydecision,shutdowndecisionandone-offcontracts3
Chapter16DecisionMakingRelevantcostsFuturecashflowarisingasadirectconsequenceofadecisionRelevantcostsarefuturecostsRelevantcostsarecashflowsRelevantcostsareincrementalcostsOthertermstodescriberelevantcostsAvoidablecostsCostswouldnotbeincurrediftheactivitytowhichtheyrelatedidnotexistDifferentialcostDifferenceintotalcostbetweenalternatives4
Chapter16DecisionMakingOpportunitycostThevalueofthebenefitsacrificedwhenonecourseofactionischosen,inpreferencetoanalternativeControllablecostsCanbedirectlyinfluencedbyagivenmanagerwithinagiventimespanDiscretionaryfixedcostsAttributablefixedcostsVariablecosts(variablematerialandlabor)UnavoidablecostsUncontrollablecostsCostswouldbeincurredwhetherornottheproductisdiscontinued5
Chapter16DecisionMakingCommittedfixedcostsIrrelevantCostsUncontrollablecostsGeneralfixedcostsSunkcostPastcostIfvari
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